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- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
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- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
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Firms
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- Resume- Out-of-State Firm Permit and Authorization Application
- Application Forms
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Forming an AC or PLLC
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Mobility
What is mobility?
Mobility is a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state to practice in West Virginia without obtaining a license to practice. However, those CPAs or firms who are offering to provide attest services must secure an Authorization to Perform Attest Services as an Out-of-State Firm or an Individual Practitioner.
When is a Reciprocal Certificate Required?
Certified Pulbic Accountants from other jurisdictions who intend to perform accounting services in West Virginia and:- Are a West Virginia resident;
- Have established a business in West Virginia, or
- Are an employee of a firm or business entity in West Virginia.
must first make application for a reciprocal certificate.
Related Information
CPA License
- Verify a CPA License
- CPA Licensure - FAQ
- License Policies
- Criminal History Record Check
- Mobility
- Waiver of Initial License Fees
- Reciprocal Certification Overview
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Waiver of Initial License Fees
- Mobility
- Application for Activation of CPA License
- Application for CPA Initial Certificate/License
- Initial Registration to Perform Attest/Comp Services as an Individual Practitioner
- CPE Reporting Form
- CPE Late Filing Form
- CPE Extension Request Form
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Application for Reinstatement of Certificate/License: Login
CPE News Articles
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More Articles
Notice of Public Comment Period on Proposed Rules
The West Virginia Board of Accountancy filed a Notice of Public Comment with the West Virginia Secretary of State's Office on May 10, 2023.
2022 CPE Reminder
2022 CPE Season is upon us. Please ensure that you secure all CPE hours by December 31, 2022, and report the CPE courses online by the January 31, 2023 deadline.
2021 CPE Report Reminders
COVID-19, License Renewals, and CPE Extensions
Board staff has received several inquiries whether the Board will be providing blanket extensions of the CPE requirement and CPA license and firm permit renewals.